- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.49 | -16.55 | 4.4 | -54.21 | 56.44 | 12.56 | 32.42 | 6.54 | 0.00 | 0 | 220.99 | 13.21 | 192.16 | 19.19 |
| 2022 (9) | 0.58 | 1.64 | 9.61 | 8.71 | 50.14 | -0.12 | 30.43 | -61.61 | 0.46 | -52.66 | 195.21 | -11.11 | 161.22 | -0.2 |
| 2021 (8) | 0.57 | -16.66 | 8.84 | 268.33 | 50.2 | 125.82 | 79.26 | 17.68 | 0.97 | 0 | 219.60 | 65.51 | 161.55 | 326.37 |
| 2020 (7) | 0.69 | 26.25 | 2.4 | 380.0 | 22.23 | 156.99 | 67.35 | 142.09 | 0.00 | 0 | 132.68 | -17.27 | 37.89 | -70.02 |
| 2019 (6) | 0.54 | 0.82 | 0.5 | 25.0 | 8.65 | 25.0 | 27.82 | -76.36 | 0.00 | 0 | 160.38 | -5.92 | 126.37 | 8.53 |
| 2018 (5) | 0.54 | 12.96 | 0.4 | 0.0 | 6.92 | -14.88 | 117.68 | -50.75 | 0.00 | 0 | 170.47 | -6.24 | 116.44 | -26.02 |
| 2017 (4) | 0.48 | 0 | 0.4 | 0 | 8.13 | 0 | 238.93 | 0 | 0.00 | 0 | 181.81 | 0 | 157.40 | 0 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.48 | -5.6 | -20.94 | 4.1 | -2.38 | -46.26 | 130.00 | 12.52 | 160.99 | 0.00 | 0 | -100.0 | 219.55 | 5.7 | 25.41 | 180.35 | 4.28 | 18.35 |
| 24Q2 (19) | 0.51 | -5.55 | -15.95 | 4.2 | -6.67 | -48.21 | 115.53 | -9.69 | 318.59 | 0.00 | 0 | -100.0 | 207.72 | 5.4 | 17.52 | 172.95 | 2.62 | 14.01 |
| 24Q1 (18) | 0.54 | 10.32 | -10.14 | 4.5 | 2.27 | -51.87 | 127.92 | 76.39 | 958.94 | 0.00 | 0 | -100.0 | 197.07 | -10.82 | 5.97 | 168.53 | -12.3 | 7.62 |
| 23Q4 (17) | 0.49 | -19.64 | -16.55 | 4.4 | -42.33 | -54.21 | 72.52 | 45.59 | 235.12 | 0.00 | -100.0 | -100.0 | 220.99 | 26.24 | 13.21 | 192.16 | 26.1 | 19.19 |
| 23Q3 (16) | 0.60 | 0.37 | -3.19 | 7.63 | -5.92 | -38.86 | 49.81 | 80.47 | 115.25 | 0.11 | -72.64 | -96.31 | 175.06 | -0.96 | -3.08 | 152.39 | 0.45 | 3.13 |
| 23Q2 (15) | 0.60 | 0.99 | -8.5 | 8.11 | -13.26 | -26.67 | 27.60 | 128.48 | -10.88 | 0.39 | -83.54 | -87.6 | 176.76 | -4.95 | 3.6 | 151.70 | -3.13 | 11.73 |
| 23Q1 (14) | 0.60 | 2.44 | -0.87 | 9.35 | -2.71 | -12.04 | 12.08 | -44.18 | -82.98 | 2.36 | 36.93 | -14.82 | 185.97 | -4.73 | -5.13 | 156.60 | -2.87 | -3.48 |
| 22Q4 (13) | 0.58 | -6.76 | 1.64 | 9.61 | -23.0 | 8.71 | 21.64 | -6.48 | -59.75 | 1.72 | -40.17 | -26.19 | 195.21 | 8.08 | -11.11 | 161.22 | 9.1 | -0.2 |
| 22Q3 (12) | 0.62 | -5.14 | 0 | 12.48 | 12.84 | 0 | 23.14 | -25.28 | 0 | 2.88 | -8.0 | 0 | 180.62 | 5.86 | 0 | 147.77 | 8.84 | 0 |
| 22Q2 (11) | 0.66 | 9.42 | 0 | 11.06 | 4.05 | 0 | 30.97 | -56.36 | 0 | 3.12 | 13.02 | 0 | 170.62 | -12.96 | 0 | 135.77 | -16.32 | 0 |
| 22Q1 (10) | 0.60 | 5.03 | 0 | 10.63 | 20.25 | 0 | 70.96 | 31.97 | 0 | 2.77 | 18.66 | 0 | 196.03 | -10.73 | 0 | 162.24 | 0.43 | 0 |
| 21Q4 (9) | 0.57 | 0 | 0 | 8.84 | 0 | 0 | 53.77 | 0 | 0 | 2.33 | 0 | 0 | 219.60 | 0 | 0 | 161.55 | 0 | 0 |
